Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes

ICR 201112-1545-030 · OMB 1545-1942 · Historical Active

Forms and Documents

Document	Type	Status	Availability
Supporting Statement_REV 4-26-2012.doc	Supporting Statement A	Uploaded 2012-04-26	Available
Notice 2005-44.pdf	Supplementary Document	Uploaded 2008-11-26	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
19661	Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes		Unchanged

ICR Details

OMB Control No: 1545-1942	ICR Reference No: 201112-1545-030
Status: Historical Active	Previous ICR Reference No: 200811-1545-020
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC-1545-1942-030
Title: Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 04/27/2012
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/19/2012
Terms of Clearance: Agency modified supporting statement to reflect public comment.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2015	36 Months From Approved	04/30/2012
Responses	182,500	0	182,500
Time Burden (Hours)	3,041	0	3,041
Cost Burden (Dollars)	0	0	0

Abstract: The notice provides guidance under new Subsection 170(f)(12) and 6720 regarding how to determine the amount of a charitable contribution for certain vehicles and the related substantiation and information reporting requirements.

Authorizing Statute(s): US Code: 26 USC 170(f)(12) Name of Law: Contributions of used motor vehicles, boats, and airplanes
US Code: 26 USC 6720 Name of Law: Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 55742	09/08/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 2131	01/13/2012
Did the Agency receive public comments on this ICR? Yes

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Notice 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	182,500	182,500
Annual Time Burden (Hours)	3,041	3,041
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Patricia Zweibel 202 622-5020

Common Form ICR: No